ISTABIO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ISTABIO
Largest movements
- Cash -€19,100
down €19,100 (-92.2%), from €20,718 to €1,617
mainly Net result for the year (-€8,495) and Other debts (-€7,357)
- Tangible fixed assets +€1,685
up €1,685 (+157.9%), from €1,067 to €2,753
of which Furniture and vehicles: +€2,162
- Receivables within one year +€1,220
up €1,220 (+141.8%), from €860 to €2,080
of which Other amounts receivable: +€1,056
- Profit (loss) carried forward -€8,495
down €8,495 (-10.4%), from -€81,295 to -€89,790
- Other debts -€7,357
down €7,357 (-7.5%), from €98,242 to €90,885
- Tax, wage and social debts -€791
down €791 (-61.6%), from €1,285 to €494
- Trade debts +€492
up €492 (+26.8%), from €1,835 to €2,327
- Gross operating margin -€30,983
down €30,983, from €26,001 to -€4,981
- Financial charges +€533
up €533 (+29.5%), from €1,806 to €2,339
- Other operating charges -€262
down €262 (-36.7%), from €715 to €453
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,926 | €25,776 | -€16,150 | -38.5% |
| Fixed assets | 21/28 | €1,067 | €2,753 | +€1,685 | +157.9% |
| Tangible fixed assets | 22/27 | €1,067 | €2,753 | +€1,685 | +157.9% |
| Plant, machinery and equipment | 23 | €1,067 | €590 | -€477 | -44.7% |
| Furniture and vehicles | 24 | - | €2,162 | +€2,162 | |
| Current assets | 29/58 | €40,859 | €23,023 | -€17,836 | -43.7% |
| Stocks and contracts in progress | 3 | €18,808 | €18,808 | = | 0.0% |
| Stocks | 30/36 | €18,808 | €18,808 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €860 | €2,080 | +€1,220 | +141.8% |
| Trade receivables | 40 | €860 | €1,024 | +€163 | +19.0% |
| Other amounts receivable | 41 | €0 | €1,056 | +€1,056 | |
| Cash at bank and in hand | 54/58 | €20,718 | €1,617 | -€19,100 | -92.2% |
| Deferred charges and accrued income | 490/1 | €473 | €518 | +€45 | +9.5% |
| Total equity and liabilities | 10/49 | €41,926 | €25,776 | -€16,150 | -38.5% |
| Equity | 10/15 | -€59,435 | -€67,929 | -€8,495 | -14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,261 | €3,261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,261 | €3,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,295 | -€89,790 | -€8,495 | -10.4% |
| Amounts payable | 17/49 | €101,361 | €93,705 | -€7,656 | -7.6% |
| Amounts payable within one year | 42/48 | €101,361 | €93,705 | -€7,656 | -7.6% |
| Trade debts | 44 | €1,835 | €2,327 | +€492 | +26.8% |
| Suppliers | 440/4 | €1,835 | €2,327 | +€492 | +26.8% |
| Taxes, remuneration and social security | 45 | €1,285 | €494 | -€791 | -61.6% |
| Taxes | 450/3 | €1,285 | €494 | -€791 | -61.6% |
| Other amounts payable | 47/48 | €98,242 | €90,885 | -€7,357 | -7.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364 | €543 | +€179 | +49.3% |
| Other operating charges | 640/8 | €715 | €453 | -€262 | -36.7% |
| Gross operating margin | 9900 | €26,001 | -€4,981 | -€30,983 | |
| Operating profit (loss) | 9901 | €24,922 | -€5,977 | -€30,900 | |
| Financial charges | 65/66B | €1,806 | €2,339 | +€533 | +29.5% |
| Recurring financial charges | 65 | €1,806 | €2,339 | +€533 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €23,116 | -€8,316 | -€31,432 | |
| Income taxes | 67/77 | €98 | €178 | +€80 | +82.0% |
| Profit (loss) for the period | 9904 | €23,018 | -€8,495 | -€31,513 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,018 | -€8,495 | -€31,513 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.